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    • The levying of estate duty and capital gains tax as double tax in South Africa 

      Bruwer, Stephanus Adriaan (North-West University (South Africa), Potchefstroom Campus, 2017)
      It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ...